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The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003

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Point in time view as at 31/12/2020.

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The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 is up to date with all changes known to be in force on or before 16 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Regulation 1(5)

[F1SCHEDULEE+WCalculation of the sub-liability

1.(1) This Schedule applies to capital receipts derived from dwellings disposed of by the local authority on or after 1st April 2012—E+W

(a)under Part V of the Housing Act 1985;

(b)to a secure tenant for an amount that is less than the market value of the dwelling; or

(c)by a grant of a shared ownership lease to a tenant of the local authority where—

(i)a premium (which is a portion of the market value of the disposed dwelling) was paid and that portion exceeded 50% of the market value of the disposed dwelling; or

(ii)within 2 years of the grant of the shared ownership lease, a premium is paid to acquire a further portion of the disposed dwelling so that the total portion of the market value of the disposed dwelling owned by the tenant is more than 50%.

(2) This Schedule does not apply to capital receipts derived from the disposal of dwellings that are the subject of an agreement made under section 80B of the Local Government and Housing Act 1989.

2.  In this Schedule—E+W

“available buy back allowance” is an amount calculated in accordance with paragraph 3(2);

“assumed debt” means the amount of debt assumed to be associated with a local authority in a quarter as set out in [F2Table A in this Schedule];

“attributable debt” means the amount of debt associated with a dwelling subject to the duty under section 74 of the Local Government and Housing Act 1989 (duty to keep a housing revenue account) set out in “the table of debt associated with HRA properties” dated 31st March 2013 which is published on the website of GOV.UK and deposited at the Department’s principal office;

“buy back allowance” is an amount calculated in accordance with paragraph 3;

“local authority share cap” means the amount attributable to an authority set out in [F3Table B in this Schedule];

“London authorities” means—

(i)

a London borough council; and

(ii)

the Common Council of the City of London;

“previous quarter” means the quarter before the relevant quarter except where the relevant quarter is quarter 1;

“quarter 1” means the period from 1st April 2012 to 30th June 2012;

“sub-liability” means the amount payable by the local authority to the Secretary of State under regulation 12; and

“transaction cost” means in relation to—

(i)

London authorities, £2850:

(ii)

local authorities that are not London authorities, £1300.

3.(1) The buy back allowance for the relevant quarter means 50% of the relevant costs of buying back a relevant interest in the relevant quarter where—E+W

(a)“relevant costs” means the expenditure incurred by the authority in the relevant quarter including administrative and incidental costs; and

(b)“relevant interest” means a freehold or leasehold interest in a dwelling—

(i)that has previously been disposed of by the authority, another authority, a new town corporation, a housing action trust or an urban development corporation;

(ii)that was not acquired pursuant to a compulsory purchase order; and

(iii)was not acquired from a body of persons corporate or unincorporate.

(2) The available buy back allowance in respect of a relevant quarter is calculated as follows—

.

4.  In this Schedule—E+W

A means the total receipts received from the disposal of dwellings in the relevant quarter;

A* means the value of A in the previous quarter;

B means the total of the attributable debt associated with the dwellings disposed of from 1st April 2012 to the last day of the relevant quarter;

C means the total of the assumed debt for each quarter from quarter 1 to the relevant quarter;

D means the local authority share cap for the relevant quarter;

E means the total transaction cost calculated in accordance with paragraph 5;

E* means the total transaction cost for the previous quarter;

[F4F has the meaning set out in paragraph 11, except for the quarters during the period 1 April 2012 to 31 March 2013 where the value of F shall be the amount calculated as F on the due date for each of those quarters.]

F* means the value of F for the previous quarter;

F** means the total of the value of F for each quarter from quarter 1 to the previous quarter;

F*** has the meaning set out in paragraph 6;

G has the meaning set out in paragraph 8;

G*means the value for G in the previous quarter;

H means the transaction cost;

I means the number of disposals of dwellings during the relevant quarter;

J means deductible buy back allowance for the relevant quarter and is calculated in accordance with paragraph 12;

J* means the value of J for the previous quarter;

K means the sub-liability for the relevant quarter and is calculated in accordance with paragraph 13;

K* means the value of K for the previous quarter;

L is calculated in accordance with paragraph 10;

L* means the value of L for the previous quarter;

L** has the meaning set out in paragraph 9; and

M has the meaning set out in paragraph 7.

5.  E (the total transaction cost) means—E+W

HxI

.

6.  F*** means—E+W

B-C

except where is less than zero, F*** means—

.

7.  M means E+W

8.  G means—E+W

(a)in the period of quarter 1—

;

(b)in quarters other than quarter 1—

.

[F59.  L** means—E+W

(a)2.398347729 in the financial year 2012 to 2013;

(b)2.360771759 in the financial year 2013 to 2014;

(c)2.311525846 in the financial year 2014 to 2015;

(d)2.534152780 in the financial year 2015 to 2016, except in relation to—

(i)Cambridge City Council, where it means 2.663711167; and

(ii)Winchester City Council, where it means 5.434916035;

(e)2.488865254 in the financial year 2016 to 2017, except in relation to—

(i)Cambridge City Council, where it means 2.464489035;

(ii)the London Borough Council of Hammersmith and Fulham, where it means 5.951547426; and

(iii)Winchester City Council, where it means 2.464489035];

[F6(f)2.441789231 in the financial year 2017 to 2018, except in relation to Cambridge City Council where it means 2.438300307;

(g)2.417613100 in the financial year 2018 to 2019;

(h)2.393676336 in the financial year 2019 to 2020; and

(i)2.369976571 in the financial year 2020 to 2021.]

10.  L means—E+W

(a)in the financial year 2012 to 2013—

;

(b)in any financial year other than 2012 to 2013—

.

11.  F means—E+W

except where is greater than , F means—

.

12.  J means an amount of the available buy back allowance that does not exceed—E+W

except where is less than zero, J means zero.

13.  K means—E+W

except where is less than zero, K means—

.]

[F7Table A – Assumed debt for each quarter in a year

Authority02012-132013-142014-152015-162016-172017-182018-192019-202020-21
Adur20,897.1324,452.5227,421.8528,613.1328,900.2429,190.2429,482.1429,776.9630,074.73
Arun26,635.4331,167.1134,951.8136,470.2236,836.1637,205.8037,577.8537,953.6338,333.17
Ashfield38,454.7344,997.3250,461.4552,653.6453,181.9853,715.6354,252.7954,795.3255,343.27
Ashford38,994.0245,628.3651,169.1353,392.0653,927.8054,468.9455,013.6355,563.7656,119.40
Babergh31,593.7336,969.0141,458.2443,259.3043,693.3744,131.8244,573.1345,018.8745,469.05
Barking and Dagenham75,238.9888,039.9698,730.86103,020.01104,053.72105,097.85106,148.83107,210.32108,282.42
Barnet69,838.3981,720.5391,644.0495,625.3296,584.8497,554.0298,529.5699,514.86100,510.01
Barnsley158,381.56185,328.21207,833.06216,861.91219,037.93221,235.88223,448.23225,682.72227,939.54
Barrow37,241.6543,577.8648,869.6250,992.6551,504.3252,021.1452,541.3553,066.7753,597.44
Basildon76,575.6689,604.05100,484.89104,850.24105,902.32106,965.00108,034.65109,114.99110,206.14
Bassetlaw50,738.3459,370.8466,580.3869,472.8270,169.9270,874.0471,582.7872,298.6173,021.60
Birmingham546,499.59639,479.69717,133.25748,287.54755,795.96763,380.01771,013.81778,723.95786,511.19
Blackpool37,533.7243,919.6249,252.8951,392.5751,908.2552,429.1252,953.4253,482.9554,017.78
Bolsover55,367.4064,787.4872,654.7775,811.1076,571.8077,340.1678,113.5778,894.7079,683.65
Bournemouth20,485.9123,971.3326,882.2328,050.0628,331.5228,615.8228,901.97F8. . .F8. . .
[F9Bournemouth, Christchurch and Poole][F1068,823.83][F1169,512.07]
Brent56,224.0665,789.8873,778.9176,984.0777,756.5478,536.7979,322.1680,115.3880,916.53
Brentwood22,942.4026,845.7730,105.7131,413.5931,728.8032,047.1832,367.6532,691.3333,018.24
Brighton and Hove50,783.6059,423.8066,639.7769,534.7970,232.5270,937.2771,646.6472,363.1073,086.74
Bristol80,034.2493,651.07105,023.35109,585.86110,685.46111,796.13112,914.10114,043.24115,183.67
Broxtowe39,863.3146,645.5552,309.8354,582.3255,130.0155,683.2156,240.0456,802.4457,370.47
Bury140,488.96164,391.41184,353.85192,362.70194,292.89196,242.53198,204.96200,187.00202,188.87
Cambridge76,222.1389,190.38100,020.98104,366.18105,413.40106,471.17107,535.89108,611.24109,697.36
Camden135,367.59158,398.70177,633.43185,350.33187,210.16189,088.73190,979.61192,889.41194,818.30
Cannock Chase45,036.1752,698.5159,097.8261,665.2062,283.9562,908.9463,538.0364,173.4164,815.15
Canterbury36,749.6543,002.1548,224.0050,318.9950,823.9051,333.8951,847.2352,365.7052,889.36
Castle Point12,718.6014,882.5116,689.7317,414.7817,589.5217,766.0217,943.6818,123.1218,304.35
Central Bedfordshire53,786.6562,937.7870,580.4773,646.6874,385.6675,132.0975,883.4176,642.2477,408.67
Charnwood42,123.0149,289.7255,275.0957,676.3958,255.1358,839.6959,428.0960,022.3760,622.59
Cheltenham16,391.2719,180.0421,509.1122,443.5322,668.7322,896.2023,125.1623,356.4223,589.98
Cheshire West and Chester110,158.94128,901.12144,553.89150,833.72152,347.20153,875.93155,414.69156,968.84158,538.53
Chesterfield74,551.5087,235.5197,828.72102,078.68103,102.95104,137.54105,178.91106,230.70107,293.01
City of London6,480.577,583.158,503.998,873.438,962.479,052.409,142.939,234.369,326.70
City of York76,730.7689,785.54100,688.41105,062.60106,116.81107,181.65108,253.46109,336.00110,429.36
Colchester47,525.7155,611.6262,364.6765,073.9765,726.9366,386.4767,050.3367,720.8468,398.04
Corby34,708.0040,613.1445,544.8947,523.4848,000.3448,482.0048,966.8249,456.4949,951.06
Cornwall39,261.8845,941.8051,520.6353,758.8354,298.2554,843.1155,391.5455,945.4556,504.91
Crawley86,166.07100,826.16113,069.72117,981.79119,165.64120,361.41121,565.02122,780.67124,008.48
Croydon84,855.0099,292.02111,349.29116,186.62117,352.45118,530.02119,715.32120,912.48122,121.60
Dacorum119,956.75140,365.90157,410.87164,249.24165,897.34167,562.04169,237.66170,930.04172,639.34
Darlington45,573.0053,326.6859,802.2662,400.2463,026.3863,658.8164,295.4064,938.3665,587.74
Dartford28,367.6233,194.0237,224.8538,842.0039,231.7539,625.4240,021.6740,421.8940,826.11
Derby113,840.21133,208.71149,384.56155,874.25157,438.31159,018.13160,608.31162,214.39163,836.54
Doncaster143,998.95168,498.58188,959.77197,168.72199,147.13201,145.48203,156.93205,188.50207,240.39
Dover29,610.5434,648.4038,855.8440,543.8540,950.6741,361.5941,775.2142,192.9642,614.89
Dudley222,387.19260,223.60291,823.18304,500.80307,556.20310,642.38313,748.81316,886.29320,055.16
Durham162,661.42190,336.24213,449.22222,722.06224,956.880.000.000.000.00
Ealing58,459.8368,406.0476,712.7580,045.3780,848.5681,659.8482,476.4383,301.2084,134.21
East Devon27,001.2631,595.1935,431.8736,971.1337,342.1037,716.8138,093.9838,474.9238,859.67
East Riding120,495.95140,996.83158,118.42164,987.53166,643.04168,315.22169,998.37171,698.35173,415.34
[F12East Suffolk][F1342,135.30][F1442,556.56]
Eastbourne14,411.3516,863.2618,911.0019,732.5519,930.5520,130.5420,331.8520,535.1720,740.52
Enfield54,891.6264,230.7472,030.4375,159.6475,913.8076,675.5677,442.3278,216.7478,998.91
Epping Forest62,811.7973,498.4482,423.5386,004.2486,867.2287,738.8988,616.2889,502.4490,397.47
Exeter17,675.8120,683.1323,194.7324,202.3724,445.2224,690.5224,937.4325,186.8025,438.67
Fareham18,663.0621,838.3524,490.2425,554.1625,810.5826,069.5726,330.2726,593.5726,859.51
Gateshead233,638.68273,389.40306,587.73319,906.76323,116.75326,359.07329,622.67332,918.89336,248.08
Gloucester19,441.1722,748.8425,511.2926,619.5726,886.680.000.000.000.00
Gosport18,841.9422,047.6724,724.9725,799.0926,057.9626,319.4426,582.6326,848.4627,116.94
Gravesham38,324.5944,845.0550,290.6952,475.4653,002.0053,533.8554,069.1954,609.8855,155.98
Great Yarmouth30,516.4435,708.4440,044.6041,784.2542,203.5242,627.0143,053.2843,483.8143,918.65
Greenwich84,205.7698,532.33110,497.34115,297.66116,454.57117,623.14118,799.37119,987.36121,187.24
Guildford63,911.6374,785.4083,866.7787,510.1888,388.2789,275.2190,167.9691,069.6491,980.34
Hackney41,037.1048,019.0653,850.1256,189.5356,753.3457,322.8357,896.0658,475.0259,059.77
Hammersmith and Fulham67,006.9478,407.3387,928.5291,748.3992,669.0093,598.8994,534.8895,480.2396,435.03
Haringey84,735.9799,152.74111,193.09116,023.63117,187.83118,363.75119,547.39120,742.87121,950.29
Harlow72,450.6484,777.2295,071.9299,202.11100,197.52101,202.95102,214.98103,237.13104,269.50
Harrogate44,677.2452,278.5258,626.8261,173.7461,787.5762,407.5763,031.6563,661.9764,298.59
Harrow36,046.3442,179.1847,301.1049,355.9949,851.2450,351.4750,854.9951,363.5451,877.17
Havering54,765.5664,083.2471,865.0274,987.0475,739.4776,499.4877,264.4878,037.1278,817.49
High Peak32,695.3138,258.0142,903.7744,767.6345,216.8445,670.5646,127.2746,588.5447,054.43
Hillingdon76,870.2889,948.80100,871.49105,253.64106,309.77107,376.53108,450.30109,534.80110,630.15
Hinckley and Bosworth34,436.1440,295.0245,188.1547,151.2547,624.3748,102.2648,583.2849,069.1149,559.80
Hounslow68,369.1780,001.3389,716.0993,613.6194,552.9495,501.7396,456.7597,421.3298,395.53
Ipswich49,110.8057,466.3964,444.6867,244.3367,919.0768,600.6169,286.6169,979.4870,679.28
Islington127,317.36148,978.83167,069.69174,327.66176,076.89177,843.74179,622.18181,418.40183,232.58
Kensington and Chelsea57,412.6367,180.6875,338.5978,611.5179,400.3180,197.0580,999.0281,809.0182,627.10
Kettering37,916.7344,367.7949,755.4851,917.0052,437.9452,964.1353,493.7754,028.7154,569.00
Kingston upon Hull169,997.37198,920.31223,075.67232,766.71235,102.33237,461.46239,836.08242,234.44244,656.78
Kingston upon Thames38,583.5745,148.0950,630.5352,830.0653,360.1653,895.6154,434.5654,978.9155,528.70
Kirklees131,265.27153,598.42172,250.24179,733.28181,536.75183,358.38185,191.97187,043.89188,914.33
Lambeth107,044.15125,256.38140,466.56146,568.82148,039.51149,525.02151,020.27152,530.47154,055.78
Lancaster62,101.7172,667.5481,491.7385,031.9785,885.1986,747.0087,614.4788,490.6289,375.53
Leeds383,988.95449,319.90503,881.89525,771.94531,047.61536,376.42541,740.18547,157.58552,629.16
Leicester103,774.44121,430.36136,175.95142,091.81143,517.58144,957.71146,407.29147,871.36149,350.08
Lewes23,792.4927,840.4831,221.2232,577.5632,904.4433,234.6233,566.9733,902.6434,241.67
Lewisham34,801.4940,722.5445,667.5747,651.5048,129.6448,612.6049,098.7249,589.7150,085.61
Lincoln31,764.9637,169.3841,682.9443,493.7743,930.1944,371.0144,814.7245,262.8745,715.50
Luton44,445.9552,007.8758,323.3160,857.0461,467.6962,084.4962,705.3363,332.3963,965.71
Manchester165,611.08193,787.75217,319.86226,760.85229,036.20231,334.46233,647.81235,984.29238,344.13
Mansfield45,719.2153,497.7759,994.1362,600.4463,228.5963,863.0564,501.6865,146.7065,798.17
Medway Towns14,969.4017,516.2519,643.2920,496.6520,702.3220,910.0621,119.1621,330.3521,543.65
Melton16,080.6218,816.5321,101.4722,018.1822,239.1122,462.2722,686.8922,913.7623,142.90
Mid Devon16,639.5519,470.5721,834.9222,783.4923,012.1123,243.0223,475.4523,710.2123,947.31
Mid Suffolk26,888.9631,463.7835,284.5136,817.3637,186.7937,559.9537,935.5538,314.9038,698.05
Milton Keynes84,580.4498,970.75110,989.00115,810.68116,972.74118,146.51119,327.97120,521.25121,726.46
North East Derbyshire85,366.2699,890.26112,020.18116,886.65118,059.51119,244.18120,436.62121,640.98122,857.39
New Forest50,697.1359,322.6166,526.3069,416.3970,112.9370,816.4871,524.6472,239.8972,962.29
Newark and Sherwood52,882.6961,880.0369,394.2772,408.9573,135.5173,869.3974,608.0875,354.1676,107.71
Newcastle upon Tyne250,179.66292,744.62328,293.30342,555.28345,992.53349,464.40352,959.04356,488.63360,053.52
Newham65,010.8876,071.6885,309.2489,015.3289,908.5190,810.7091,718.8092,635.9993,562.35
North Kesteven37,232.5743,567.2248,857.7050,980.2151,491.7552,008.4552,528.5353,053.8253,584.36
North Tyneside184,226.09215,569.87241,747.04252,249.21254,780.32257,336.91259,910.28262,509.39265,134.48
North Warwickshire32,433.8537,952.0742,560.6844,409.6344,855.2545,305.3545,758.4046,215.9846,678.14
Northampton99,891.91116,887.27131,081.18136,775.71138,148.14139,534.39140,929.73142,339.03143,762.42
Northumberland71,694.9683,892.9794,080.2998,167.4199,152.43100,147.38101,148.85102,160.34103,181.94
Norwich80,918.7594,686.07106,184.03110,796.96111,908.71113,031.66114,161.98115,303.60116,456.64
Nottingham158,958.55186,003.37208,590.20217,651.95219,835.90222,041.85224,262.26226,504.89228,769.94
Nuneaton46,136.3353,985.8560,541.4963,171.5863,805.4564,445.7165,090.1665,741.0766,398.48
North West Leicestershire43,259.1050,619.1056,765.9059,231.9759,826.3160,426.6461,030.9061,641.2162,257.63
Oadby and Wigston10,441.7712,218.3113,702.0114,297.2614,440.7214,585.6314,731.4814,878.8015,027.59
Oldham-534.48-625.42-701.36-731.83-739.18-746.59-754.06-761.60-769.22
Oxford City76,065.9589,007.6399,816.04104,152.33105,197.41106,253.01107,315.54108,388.70109,472.59
Poole27,813.8832,546.0636,498.2138,083.7938,465.9338,851.9239,240.44F15. . .F15. . .
Portsmouth59,023.6669,065.8077,452.6280,817.3881,628.3282,447.4283,271.8984,104.6184,945.66
Reading68,937.7180,666.6090,462.1494,392.0795,339.2196,295.9097,258.8598,231.4499,213.76
Redbridge25,876.8930,279.5233,956.4435,431.6035,787.1236,146.2336,507.6936,872.7737,241.50
Redditch51,048.1059,733.3166,986.8669,896.9670,598.3271,306.7472,019.8172,740.0073,467.40
Richmondshire15,098.4317,667.2419,812.6120,673.3320,880.7721,090.2921,301.2021,514.2121,729.35
Rotherham175,518.20205,380.44230,320.27240,326.04242,737.50245,173.26247,624.99250,101.24252,602.25
Rugby42,965.0250,274.9856,379.9958,829.3059,419.6060,015.8560,616.0061,222.1661,834.39
Runnymede33,738.4639,478.6444,272.6246,195.9546,659.4947,127.6947,598.9748,074.9648,555.71
Salford81,592.9395,474.95107,068.717,657.437,734.27113,973.39115,113.13116,264.26117,426.90
Sandwell258,786.28302,815.55339,587.16354,339.79357,895.28361,486.59365,101.46368,752.47372,440.00
Sedgemoor19,032.8022,270.9924,975.4126,060.4226,321.9126,586.0426,851.9027,120.4227,391.62
Selby33,508.6539,209.7343,971.0645,881.2946,341.6746,806.6947,274.7547,747.5048,224.98
Sheffield207,743.67243,088.67272,607.51284,450.35287,304.57290,187.53293,089.40296,020.30298,980.50
Shepway20,046.9623,457.7126,306.2327,449.0527,724.4828,002.6828,282.7028,565.5328,851.19
Shropshire47,290.9455,336.9062,056.6064,752.5165,402.2566,058.5366,719.1167,386.3068,060.17
Slough58,522.4968,479.3776,794.9880,131.1780,935.2281,747.3782,564.8483,390.4984,224.39
Solihull94,185.78110,210.31123,593.42128,962.66130,256.69131,563.76132,879.39134,208.19135,550.27
[F16Somerset West and Taunton][F1751,382.78][F1851,896.60]
South Cambridgeshire70,123.5982,054.2592,018.2996,015.8296,979.2697,952.4098,931.9299,921.24100,920.46
South Derbyshire32,014.9637,461.9142,011.0043,836.0744,275.9344,720.2245,167.4245,619.0946,075.28
South Holland35,784.2741,872.5146,957.1948,997.1549,488.7949,985.3950,485.2450,990.0951,499.99
South Kesteven64,711.7475,721.6484,916.7088,605.7289,494.8090,392.8491,296.7792,209.7393,131.83
South Tyneside193,648.94226,595.90254,111.99265,151.33267,811.89270,499.26273,204.25275,936.29278,695.66
Southampton64,529.5175,508.4084,677.5788,356.2089,242.7890,138.2991,039.6791,950.0792,869.57
Southend-on-Sea34,398.4640,250.9345,138.7047,099.6547,572.2548,049.6248,530.1249,015.4249,505.57
Southwark153,413.40179,514.78201,313.69210,059.33212,167.09214,296.09216,439.05218,603.44220,789.47
St Albans64,606.0875,598.0184,778.0588,461.0589,348.6890,245.2591,147.7092,059.1892,979.77
Stevenage73,730.0486,274.2896,750.78100,953.90101,966.89102,990.08104,019.98105,060.18106,110.78
Stockport151,911.84177,757.75199,343.30208,003.33210,090.47212,198.63214,320.61216,463.82218,628.46
Stoke-on-Trent94,709.93110,823.64124,281.22129,680.35130,981.58132,295.92133,618.88134,955.07136,304.62
Stroud30,236.2935,380.6239,676.9741,400.6541,816.0742,235.6842,658.0443,084.6243,515.46
Sutton46,185.6954,043.6160,606.2663,239.1763,873.7264,514.6665,159.8065,811.4066,469.52
Swindon52,761.1561,737.8069,234.7772,242.5372,967.4273,699.6174,436.6175,180.9875,932.78
Tamworth40,748.3647,681.1853,471.2255,794.1656,354.0156,919.5057,488.6958,063.5858,644.21
Tandridge23,678.3927,706.9731,071.4932,421.3332,746.6533,075.2433,406.0033,740.0634,077.46
Taunton Deane36,059.8542,194.9847,318.8249,374.4849,869.9150,370.3350,874.04F19. . .F19. . .
Tendring20,437.1223,914.2426,818.2127,983.2728,264.0528,547.6728,833.1529,121.4829,412.69
Thanet8,979.2910,507.0011,782.8912,294.7712,418.1412,542.7512,668.1812,794.8612,922.81
Thurrock63,409.8174,198.2083,208.2786,823.0787,694.2688,574.2389,459.9790,354.5791,258.12
Tower Hamlets47,929.2556,083.8162,894.2065,626.5066,285.0166,950.1567,619.6568,295.8568,978.80
Uttlesford30,662.6135,879.4840,236.4141,984.3942,405.6742,831.1943,259.5043,692.0944,129.01
Waltham Forest49,625.5358,068.7065,120.1267,949.1268,630.9369,319.6170,012.8170,712.9471,420.06
Wandsworth139,682.48163,447.72183,295.57191,258.44193,177.56195,116.00197,067.16199,037.83201,028.21
Warwick77,253.9990,397.79101,375.01105,779.03106,840.43107,912.52108,991.65110,081.57111,182.38
Waveney29,570.0834,601.0638,802.7540,488.4540,894.7141,305.0741,718.12F20. . .F20. . .
Waverley63,330.6774,105.6083,104.4286,714.7187,584.8288,463.6989,348.3290,241.8191,144.22
Wealden21,001.1524,574.2427,558.3528,755.5629,044.1029,335.5429,628.8929,925.1830,224.43
Welwyn Hatfield103,478.62121,084.22135,787.77141,686.77143,108.48144,544.50145,989.95147,449.85148,924.35
West Lancashire96,651.20113,095.20126,828.62132,338.41133,666.31135,007.59136,357.67137,721.24139,098.46
Westminster84,961.9199,417.12111,489.58116,333.01117,500.31118,679.37119,866.16121,064.82122,275.47
Wigan366,658.73429,041.16481,140.65502,042.76507,080.33512,168.63517,290.32522,463.22527,687.86
Wiltshire37,942.1244,397.5049,788.8051,951.7752,473.0652,999.6053,529.6054,064.8954,605.54
Winchester54,261.2663,493.1471,203.2774,296.5475,042.0475,795.0576,553.0077,318.5378,091.71
Woking33,315.6938,983.9443,717.8545,617.0846,074.8146,537.1447,002.5247,472.5447,947.27
Wokingham34,261.4840,090.6444,958.9446,912.0947,382.8147,858.2748,336.8548,820.2249,308.42
Wolverhampton183,247.26214,424.50240,462.58250,908.95253,426.61255,969.62258,529.32261,114.61263,725.76]

Textual Amendments

[F21Table B – Local authority share cap for each quarter in a year

Authority2012-132013-142014-152015-162016-172017-182018-192019-202020-21
Adur22,043.6325,794.0828,926.3230,182.9630,485.8230,791.7331,099.6531,410.6431,724.75
Arun22,716.2926,581.1929,809.0131,103.9931,416.1031,731.3432,048.6532,369.1432,692.83
Ashfield40,712.7047,639.4653,424.4455,745.3456,304.7056,869.6957,438.3958,012.7758,592.90
Ashford35,598.0541,654.6146,712.8348,742.1749,231.2549,725.2750,222.5250,724.7451,231.99
Babergh23,928.3227,999.4331,399.4732,763.5533,092.3033,424.3733,758.6134,096.2034,437.16
Barking and Dagenham95,218.96111,419.29124,949.20130,377.34131,685.57133,006.97134,337.04135,680.41137,037.21
Barnet128,234.24150,051.70168,272.83175,583.08177,344.91179,124.48180,915.72182,724.88184,552.13
Barnsley122,104.47142,879.03160,229.17167,189.98168,867.59170,562.09172,267.71173,990.39175,730.29
Barrow31,188.2936,494.5940,926.2242,704.1743,132.6743,565.4844,001.1444,441.1544,885.56
Basildon75,511.7288,359.1099,088.75103,393.45104,430.91105,478.83106,533.62107,598.95108,674.94
Bassetlaw40,712.4747,639.1953,424.1355,745.0356,304.3856,869.3757,438.0658,012.4458,592.57
Birmingham455,430.25532,916.04597,629.31623,592.02629,849.23636,169.46642,531.15648,956.47655,446.03
Blackpool61,560.8572,034.6680,782.0084,291.4085,137.1985,991.5086,851.4287,719.9388,597.13
Bolsover33,203.0138,852.0943,569.9945,462.8045,918.9846,379.7546,843.5547,311.9847,785.10
Bournemouth35,011.2240,967.9445,942.7847,938.6648,419.6948,905.5649,394.61F22. . .F22. . .
[F23Bournemouth, Christchurch and Poole][F2495,444.16][F2596,398.60]
Brent95,762.99112,055.87125,663.08131,122.24132,437.94133,766.89135,104.56136,455.61137,820.16
Brentwood27,653.3632,358.2436,287.5837,864.0138,243.9438,627.7039,013.9839,404.1239,798.16
Brighton and Hove90,455.27105,845.11118,698.14123,854.72125,097.50126,352.79127,616.32128,892.48130,181.40
Bristol154,795.11181,131.58203,126.82211,951.22214,077.97216,226.14218,388.40220,572.28222,778.01
Broxtowe30,562.4635,762.2840,104.9841,847.2642,267.1642,691.2943,118.2043,549.3843,984.88
Bury103,379.74120,968.52135,658.02141,551.38142,971.73144,406.38145,850.45147,308.95148,782.04
Cambridge94,298.23110,341.90123,740.9974,858.54130,412.22100,632.51117,260.07118,432.67119,616.99
Camden347,384.29406,487.40455,848.14475,651.47480,424.23485,245.05490,097.50494,998.48499,948.46
Cannock Chase38,336.1744,858.5950,305.8752,491.3053,018.0153,550.0254,085.5254,626.3755,172.64
Canterbury39,539.3846,266.5151,884.7754,138.7954,682.0255,230.7355,783.0456,340.8756,904.28
Castle Point11,057.0212,938.2414,509.3615,139.6915,291.6015,445.0515,599.5015,755.4915,913.05
Central Bedfordshire37,555.6143,945.2349,281.6151,422.5451,938.5252,459.7052,984.3053,514.1454,049.28
Charnwood48,264.0556,475.5863,333.5466,084.9366,748.0467,417.8268,092.0068,772.9269,460.65
Cheltenham28,951.1333,876.8137,990.5539,640.9740,038.7340,440.5040,844.9041,253.3541,665.89
Cheshire West and Chester86,488.37101,203.30113,492.66118,423.10119,611.37120,811.61122,019.73123,239.93124,472.33
Chesterfield67,794.7679,329.2088,962.3492,827.1193,758.5594,699.3795,646.3796,602.8397,568.86
City of London25,727.9930,105.2833,761.0435,227.7235,581.2035,938.2436,297.6236,660.6037,027.20
City of York86,436.12101,142.15113,424.08118,351.55119,539.10120,738.62121,946.01123,165.47124,397.12
Colchester37,141.3543,460.4948,738.0150,855.3251,365.6151,881.0452,399.8552,923.8553,453.09
Corby29,839.1234,915.8739,155.7940,856.8341,266.7941,680.8842,097.6942,518.6742,943.86
Cornwall79,921.9893,519.71104,876.03109,432.14110,530.20111,639.32112,755.71113,883.27115,022.10
Crawley75,601.4588,464.1099,206.51103,516.32104,555.01105,604.17106,660.22107,726.82108,804.09
Croydon147,537.23172,638.85193,602.80202,013.45204,040.48206,087.93208,148.81210,230.30212,332.60
Dacorum114,275.00133,717.47149,955.10156,469.58158,039.61159,625.46161,221.72162,833.94164,462.28
Darlington46,027.7453,858.7960,398.9963,022.8963,655.2764,294.0264,936.9665,586.3366,242.19
Dartford29,695.3134,747.6038,967.0840,659.9241,067.9141,480.0141,894.8142,313.7642,736.89
Derby90,836.02106,290.64119,197.77124,376.06125,624.06126,884.64128,153.49129,435.02130,729.37
Doncaster146,877.27171,866.61192,736.78201,109.81203,127.78205,166.07207,217.73209,289.91211,382.80
Dover21,543.4225,208.7728,269.9329,498.0529,794.0430,093.0130,393.9430,697.8831,004.86
Dudley168,376.76197,023.97220,949.06230,547.72232,861.06235,197.71237,549.69239,925.19242,324.44
Durham140,190.80164,042.52183,962.590.000.000.000.000.000.00
Ealing111,434.12130,393.25146,227.22152,579.74154,110.75155,657.17157,213.75158,785.88160,373.74
East Devon31,670.5637,058.9241,559.0743,364.5143,799.6444,239.1544,681.5445,128.3545,579.64
East Riding96,140.23112,497.29126,158.11131,638.77132,959.65134,293.84135,636.78136,993.15138,363.08
[F26East Suffolk][F2733,212.01][F2833,544.13]
Eastbourne20,615.1224,122.5227,051.7828,226.9828,510.2228,796.3029,084.2729,375.1129,668.86
Enfield100,041.28117,062.06131,277.19136,980.24138,354.72139,743.04141,140.47142,551.88143,977.40
Epping Forest61,518.3871,984.9780,726.2884,233.2685,078.4685,932.1986,791.5187,659.4288,536.02
Exeter31,110.1236,403.1240,823.6442,597.1343,024.5543,456.2943,890.8544,329.7644,773.05
Fareham14,336.0816,775.1918,812.2419,629.5019,826.4620,025.4120,225.6620,427.9220,632.20
Gateshead202,547.20237,008.08265,788.54277,335.15280,117.97282,928.81285,758.10288,615.68291,501.84
Gloucester17,096.5320,005.2922,434.580.000.000.000.000.000.00
Gosport20,369.6123,835.2526,729.6227,890.8328,170.6928,453.3728,737.9029,025.2829,315.53
Gravesham38,300.9044,817.3250,259.5952,443.0152,969.2353,500.7554,035.7654,576.1255,121.88
Great Yarmouth26,774.2331,329.5335,133.9536,660.2737,028.1237,399.6837,773.6838,151.4238,532.93
Greenwich170,075.48199,011.71223,178.18232,873.67235,210.36237,570.58239,946.29242,345.75244,769.21
Guildford50,705.9159,332.8966,537.8269,428.4170,125.0770,828.7471,537.0272,252.3972,974.92
Hackney238,412.60278,975.54312,852.21326,443.39329,718.97333,027.54336,357.82339,721.40343,118.61
Hammersmith and Fulham288,611.97337,715.71378,725.340.0019,826.70215,921.07218,080.28220,261.09222,463.70
Haringey126,610.30148,151.47166,141.85173,359.52175,099.04176,856.07178,624.63180,410.88182,214.99
Harlow72,771.3785,152.5295,492.7999,641.27100,641.08101,650.97102,667.48103,694.15104,731.09
Harrogate58,063.3267,942.0776,192.4479,502.4580,300.1981,105.9681,917.0282,736.1983,563.56
Harrow56,785.3966,446.7274,515.5077,752.6778,532.8579,320.8980,114.1080,915.2481,724.39
Havering79,696.0593,255.34104,579.56109,122.79110,217.75111,323.73112,436.96113,561.33114,696.95
High Peak28,593.9033,458.8037,521.7839,151.8439,544.6939,941.5040,340.9240,744.3341,151.77
Hillingdon85,784.97100,380.21112,569.62117,459.96118,638.57119,829.05121,027.34122,237.62123,459.99
Hinckley and Bosworth30,453.7235,635.0439,962.2941,698.3642,116.7742,539.3942,964.7943,394.4443,828.38
Hounslow144,307.17168,859.24189,364.22197,590.74199,573.39201,576.01203,591.77205,627.69207,683.97
Ipswich41,305.4448,333.0454,202.2456,556.9457,124.4457,697.6658,274.6358,857.3859,445.95
Islington277,131.75324,282.27363,660.64379,459.09383,266.63387,112.53390,983.66394,893.49398,842.43
Kensington and Chelsea85,116.1499,597.60111,691.97116,544.19117,713.61118,894.81120,083.76121,284.59122,497.44
Kettering26,189.2430,645.0134,366.3135,859.2836,219.1036,582.5436,948.3637,317.8537,691.02
Kingston upon Hull114,368.25133,826.58150,077.46156,597.25158,168.57159,755.72161,353.27162,966.81164,596.47
Kingston upon Thames50,545.0359,144.6466,326.7269,208.1469,902.5870,604.0271,310.0672,023.1672,743.39
Kirklees147,568.56172,675.52193,643.92202,056.36204,083.82206,131.71208,193.02210,274.95212,377.70
Lambeth244,602.59286,218.68320,974.90334,918.96338,279.58341,674.05345,090.79348,541.70352,027.12
Lancaster52,431.9361,352.5868,802.7771,791.7572,512.1273,239.7573,972.1474,711.8675,458.98
Leeds421,406.71493,103.83552,982.61577,005.73582,795.49588,643.56594,529.99600,475.29606,480.05
Leicester124,789.53146,020.92163,752.59170,866.47172,580.97174,312.73176,055.86177,816.42179,594.58
Lewes29,635.5134,677.6238,888.6140,578.0440,985.2041,396.4741,810.4342,228.5442,650.82
Lewisham141,137.15165,149.88185,204.42193,250.23195,189.33197,147.96199,119.44201,110.63203,121.74
Lincoln38,799.5345,400.7950,913.9153,125.7653,658.8354,197.2754,739.2455,286.6355,839.50
Luton47,712.3755,830.0462,609.6265,329.5665,985.0866,647.2167,313.6867,986.8268,666.69
Manchester187,159.26219,002.09245,596.04256,265.42258,836.82261,434.13264,048.47266,688.95269,355.84
Mansfield34,754.0740,667.0445,605.3347,586.5648,064.0548,546.3549,031.8149,522.1350,017.35
Medway Towns19,346.5922,638.1825,387.1926,490.0826,755.8827,024.3627,294.6127,567.5527,843.23
Melton11,086.8412,973.1314,548.4815,180.5115,332.8315,486.6915,641.5615,797.9715,955.95
Mid Devon16,941.3619,823.7222,230.9623,196.7423,429.4923,664.6023,901.2424,140.2624,381.66
Mid Suffolk23,094.5927,023.8430,305.4131,621.9731,939.2732,259.7632,582.3632,908.1833,237.26
Milton Keynes61,133.5971,534.7180,221.3483,706.3884,546.3185,394.6986,248.6387,111.1287,982.23
North East Derbyshire47,197.9455,228.0861,934.5664,625.1765,273.6365,928.6266,587.9167,253.7967,926.32
New Forest42,064.6349,221.4055,198.4757,596.4558,174.3858,758.1359,345.7159,939.1760,538.56
Newark and Sherwood32,470.2437,994.6542,608.4344,459.4644,905.5745,356.1845,809.7446,267.8346,730.51
Newcastle upon Tyne189,657.22221,925.04248,873.92259,685.71262,291.43264,923.40267,572.64270,248.36272,950.84
Newham130,101.24152,236.35170,722.78178,139.46179,926.93181,732.41183,549.74185,385.24187,239.09
North Kesteven29,346.5934,339.5438,509.4840,182.4440,585.6340,992.8941,402.8241,816.8542,235.02
North Tyneside137,339.92160,706.60180,221.59188,050.92189,937.85191,843.78193,762.22195,699.84197,656.84
North Warwickshire23,536.4927,540.9330,885.2932,227.0432,550.4132,877.0333,205.8033,537.8633,873.24
Northampton78,609.0191,983.36103,153.12107,634.38108,714.40109,805.29110,903.35112,012.38113,132.51
Northumberland102,228.35119,621.24134,147.13139,974.86141,379.39142,798.06144,226.04145,668.30147,124.99
Norwich80,409.8694,090.60105,516.25110,100.17111,204.93112,320.82113,444.03114,578.47115,724.25
Nottingham152,721.45178,705.11200,405.70209,111.89211,210.15213,329.54215,462.84217,617.46219,793.64
Nuneaton42,836.3850,124.4656,211.1958,653.1759,241.7059,836.1660,434.5261,038.8761,649.26
North West Leicestershire43,503.0950,904.6057,086.0659,566.0460,163.7460,767.4561,375.1361,988.8862,608.77
Oadby and Wigston11,203.6313,109.7914,701.7415,340.4315,494.3515,649.8315,806.3315,964.3916,124.04
Oldham20,549.0124,045.1726,965.0328,136.4628,418.7928,703.9628,991.0029,280.9129,573.72
Oxford City112,898.12132,106.33148,148.32154,584.30156,135.42157,702.16159,279.18160,871.98162,480.70
Poole31,970.4037,409.7741,952.5343,775.0644,214.3144,657.9845,104.56F29. . .F29. . .
Portsmouth67,978.4979,544.1989,203.4393,078.6894,012.6494,956.0295,905.5896,864.6397,833.28
Reading66,313.2977,595.6787,018.2990,798.6191,709.7092,629.9693,556.2694,491.8395,436.74
Redbridge42,583.0949,828.0855,878.8258,306.3658,891.4159,482.3660,077.1860,677.9561,284.73
Redditch56,896.1166,576.2874,660.8077,904.2778,685.9879,475.5580,270.3181,073.0181,883.74
Richmondshire21,053.4324,635.4027,626.9428,827.1329,116.3929,408.5629,702.6429,999.6730,299.67
Rotherham139,682.40163,447.62183,295.46191,258.33193,177.44195,115.89197,067.04199,037.71201,028.09
Rugby36,114.1742,258.5547,390.1149,448.8749,945.0550,446.2250,950.6851,460.1951,974.79
Runnymede31,915.1237,345.0841,879.9843,699.3744,137.8544,580.7645,026.5645,476.8345,931.60
Salford125,295.45146,612.91164,416.4720,547.0920,753.2620,961.5121,171.1321,382.8421,596.67
Sandwell197,702.84231,339.52259,431.64270,702.08273,418.34276,161.96278,923.58281,712.82284,529.95
Sedgemoor20,123.7523,547.5526,406.9927,554.1827,830.6628,109.9328,391.0328,674.9428,961.69
Selby31,855.8737,275.7541,802.2343,618.2444,055.9144,497.9944,942.9745,392.4045,846.33
Sheffield244,833.96286,489.41321,278.51335,235.75338,599.55341,997.24345,417.21348,871.38352,360.10
Shepway16,078.0718,813.5621,098.1322,014.6922,235.5922,458.7122,683.3022,910.1323,139.24
Shropshire42,782.1750,061.0356,140.0658,578.9459,166.7359,760.4460,358.0560,961.6361,571.24
Slough60,473.0070,761.7379,354.5082,801.8883,632.7384,471.9485,316.6686,169.8387,031.53
Solihull103,118.78120,663.16135,315.57141,194.06142,610.83144,041.86145,482.28146,937.10148,406.47
[F30Somerset West and Taunton][F3139,864.53][F3240,263.18]
South Cambridgeshire34,774.8440,691.3445,632.5947,615.0048,092.7748,575.3649,061.1149,551.7250,047.24
South Derbyshire22,838.9526,724.7129,969.9631,271.9431,585.7231,902.6732,221.7032,543.9132,869.35
South Holland31,513.0736,874.6341,352.4043,148.8743,581.8344,019.1544,459.3544,903.9445,352.98
South Kesteven58,661.7168,642.2776,977.6780,321.7981,127.7581,941.8382,761.2583,588.8684,424.75
South Tyneside148,549.95173,823.87194,931.72203,400.11205,441.05207,502.55209,577.58211,673.36213,790.09
Southampton85,044.4699,513.72111,597.91116,446.03117,614.47118,794.67119,982.62121,182.45122,394.27
Southend-on-Sea40,482.0047,369.5153,121.7055,429.4555,985.6456,547.4357,112.9157,684.0358,260.87
Southwark312,430.41365,586.56409,980.61427,791.32432,083.84436,419.59440,783.79445,191.63449,643.54
St Albans68,463.8880,112.1689,840.3793,743.2994,683.9395,634.0396,590.3797,556.2898,531.84
Stevenage63,272.7574,037.8283,028.4186,635.4087,504.7188,382.7889,266.6090,159.2791,060.86
Stockport157,846.60184,702.23207,131.07216,129.43218,298.10220,488.62222,693.50224,920.44227,169.64
Stoke-on-Trent96,729.56113,186.89126,931.45132,445.71133,774.69135,117.05136,468.22137,832.90139,211.23
Stroud33,787.5139,536.0444,337.0046,263.1246,727.3347,196.2247,668.1848,144.8648,626.31
Sutton52,972.1561,984.7069,511.6572,531.4373,259.2373,994.3574,734.2975,481.6376,236.45
Swindon53,216.6162,270.7569,832.4472,866.1673,597.3174,335.8275,079.1875,829.9776,588.27
Tamworth30,642.6435,856.1140,210.2041,957.0442,378.0542,803.2943,231.3243,663.6344,100.27
Tandridge27,403.2132,065.5335,959.3237,521.5037,897.9938,278.2838,661.0639,047.6739,438.15
Taunton Deane27,976.4832,736.3236,711.5738,306.4338,690.8039,079.0439,469.84F33. . .F33. . .
Tendring22,529.8226,362.9829,564.3130,848.6631,158.2031,470.8631,785.5732,103.4232,424.46
Thanet14,374.2516,819.8618,862.3319,681.7619,879.2520,078.7320,279.5220,482.3120,687.14
Thurrock75,622.8788,489.1699,234.61103,545.64104,584.63105,634.09106,690.43107,757.33108,834.90
Tower Hamlets127,312.86148,973.56167,063.78174,321.50176,070.67177,837.45179,615.82181,411.98183,226.10
Uttlesford31,192.6336,499.6740,931.9142,710.1143,138.6743,571.5444,007.2644,447.3344,891.80
Waltham Forest96,002.70112,336.36125,977.63131,450.46132,769.45134,101.73135,442.74136,797.17138,165.14
Wandsworth188,704.12220,809.78247,623.24258,380.69260,973.32263,592.06266,227.98268,890.26271,579.16
Warwick70,435.0982,418.7492,427.0596,442.3497,410.0698,387.5299,371.39100,365.11101,368.76
Waveney23,307.8127,273.3530,585.2131,913.9232,234.1532,557.6032,883.18F34. . .F34. . .
Waverley55,636.8665,102.7873,008.3676,180.0576,944.4577,716.5578,493.7279,278.6680,071.44
Wealden24,503.0428,671.9332,153.6333,550.4833,887.1334,227.1734,569.4434,915.1335,264.29
Welwyn Hatfield98,729.21115,526.76129,555.45135,183.71136,540.16137,910.27139,289.38140,682.27142,089.09
West Lancashire59,477.7269,597.1278,048.4681,439.1182,256.2883,081.6883,912.5084,751.6285,599.14
Westminster213,541.27249,872.66280,215.30292,388.64295,322.51298,285.93301,268.79304,281.48307,324.29
Wigan275,859.77322,793.88361,991.51377,717.45381,507.52385,335.76389,189.12393,081.01397,011.82
Wiltshire49,337.7257,731.9264,742.4567,555.0468,232.9068,917.5869,606.7670,302.8371,005.85
Winchester76,466.5489,476.37100,341.705,078.7777,353.6078,129.8178,911.1179,700.2280,497.22
Woking39,272.1345,953.7951,534.0753,772.8654,312.4254,857.4255,406.0055,960.0656,519.66
Wokingham21,417.6325,061.5728,104.8629,325.8129,620.0729,917.2930,216.4730,518.6330,823.82
Wolverhampton158,179.22185,091.44207,567.54216,584.86218,758.10220,953.24223,162.77225,394.40227,648.34]

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